(b) Any person aggrieved by the establishment of a final State equalization rate or a special equalization rate pursuant to Subpart 8186-3 of this Part, or the chief executive officer or governing body of any municipal corporation in which a segment lies, may submit a signed request for the establishment of a special equalization rate for a segment.

1. (1) The request must be filed no later than 180 days prior to the last date set by law for the levy of taxes on the assessment roll for which a special equalization rate for a segment is sought.
2. (2) Receipt of a request shall be acknowledged by notice to the applicant, the chief executive officer and assessor of the assessing unit in which the segment lies, the district superintendent of the affected school district, the chief executive officer of the affected taxing jurisdiction, the assessor of each municipal corporation which would be affected by the establishment of the segment special equalization rate, and the county director. Copies of the information submitted with the request will be provided to any affected party upon request.
3. (3) The request must include the applicant's name and address, the name of the taxing jurisdiction, identification of the segment for which the segment special equalization rate is requested, and must contain information sufficient to support a determination that application of the State equalization rate or a special equalization rate to the segment would be inequitable.